SHRI LALIT SHANKAR JADHAV,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NASHIK, NASHIK

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ITA 1038/PUN/2023Status: HeardITAT Pune13 October 2023AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the impugned order due to both assessment and appellate orders being passed ex parte. The matter was remitted to the Assessing Officer for a fresh assessment with an opportunity for the assessee to be heard.

What were the facts?

The assessment order was passed ex parte under Section 144 of the Act, determining a significantly higher income than returned. The assessee's appeal before the CIT(A) was also dismissed ex parte.

What were the issues?

Whether ex parte assessment and appellate orders passed without providing a reasonable opportunity of hearing to the assessee are valid.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Sanket Joshi
For Respondent: Smt. Neha Deshpande

आदेश / ORDER

PER R.S. SYAL, VP:

1.

This appeal by the assessee arises out of the order dated 06-09-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18.

2.

I have heard both the sides and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 of the Act determining total income at Rs.2.37 crore as against the returned income of Rs.30,12,690/-. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, and considering the request made on behalf of the assessee, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh assessment.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 13th October, 2023.

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